ESM0523 - Guide to determining status: control over where work is done - examples
Example 1
Worker A enters into a contract to provide accountancy services to a company. »Ê¹ÚÌåÓýapp contract with the company specifies that the worker must work at the company’s offices. Worker A travels to the same office every day where she carries out her duties. This is a pointer towards employment.
Example 2
Worker B is also taken on to provide accountancy services to the same company. »Ê¹ÚÌåÓýapp contract specifies that the accountancy services may be carried out at the office, or worker’s home, or elsewhere - at the worker’s choice. Worker B has an office in her home. She has to cover the costs of that office herself. This is a pointer towards self-employment (if the engager had covered the cost of working from home this would be a pointer towards employment).
Example 3
Worker C is taken on as a cleaner. »Ê¹ÚÌåÓýapp contract requires Worker C to clean an office block 5 evenings each week. »Ê¹ÚÌåÓýapp nature of the work dictates where the work has to be carried out. »Ê¹ÚÌåÓýapprefore this factor is not likely to have any significance in determining status in this case.